In accordance with subsection 8(1) of the Inspector-General of Taxation Act 2003, the Inspector-General conducts the following review on his own initiative.

  1. Within each and across all the following three case studies the Inspector-General will identify issues which, when addressed, will improve the Tax Office's handling of major, complex issues into the future:
    • research and development syndication arrangements
    • Living Away From Home Allowances (LAFHAs)
    • service entity arrangements.
  2. Each case study will focus on:
    1. the timeframes to identify and deal with the issue;
    2. the nature and cause of those timeframes, and if they were reasonable in the circumstances;
    3. the extent and cause of uncertainty to affected taxpayers, including any initial Tax Office guidance or representations;
    4. the Tax Office's approaches to the issue, the reasons for them, and if they were reasonable in the circumstances, including:
      1. its compliance, legal and resolution approaches; and
      2. its communications with members of the community; and
    5. the adverse impacts and costs that the Tax Office's approaches and timeframes may have had on businesses and other areas of the community.